Outline

Overview

This unit introduces the key concepts that underpin the Australian GST, the policies underlying the tax, and the way those policies are (or are not) reflected in the design of the GST law. The aim is to give participants a working knowledge of the operation of the GST law and an awareness of the practical problems encountered in practice, informed by an understanding of the way in which the law is intended to operate. The unit will commence with an examination of the basic design features of value added taxes in general and of Australia's GST in particular. It will then examine the core elements of the GST law, including: the taxpayer (entities, enterprise, and the obligation to register for GST), the liability for tax on supplies made for consideration; the value of taxable supplies and the amount of GST payable on supplies; the entitlement to input tax credits and the range of subsequent adjustments that may be required; attributing GST and input tax credits to tax periods; adjustments for adjustment events; basic principles of GST-free and input taxed supplies (including an introduction to the treatment of real property transactions and of financial supplies); and basic cross-border issues, including the treatment of imports and exports. Refer to the Sydney Law School timetable https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable

Unit details and rules

Academic unit	Law
Credit points	6
Prerequisites ?	None
Corequisites ?	None
Prohibitions ?	None
Assumed knowledge ?	This is an advanced taxation law unit, which presumes a working knowledge of the Australian legal system and a solid grounding in the principles and practice of statutory interpretation and case law analysis. Students without a legal background should undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in this unit. Students in this unit are also presumed to have a basic understanding of Australian income tax law, gained either from undergraduate study or through five years working with taxation law in a law or accounting practice, in an industry role, or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in this unit.
Available to study abroad and exchange students	No

Teaching staff

Coordinator	Rebecca Millar, rebecca.millar@sydney.edu.au

Assessment

The census date for this unit availability is 14 March 2025

Details
Criteria

Type	Description	Weight	Due	Length
Supervised exam ?	Final Exam (60%) Final exam	60%	May exam week	2 hours
Outcomes assessed:
Participation	Structured class participation (10%) Class participation	10%	Ongoing	Contributions to classes
Outcomes assessed:
Small test	Interim Test (30%) In-class test	30%	Week 06 Due date: 31 Mar 2025 at 18:00	1 hour plus 15 mins reading time
Outcomes assessed:

Assessment summary

Structured class participation (10%): A mark will be given for participation in classes. Students will be allocated responsibility for the interactive, in-seminar discussion of one or more of the questions or cases in the Learning Guide. Written answers are not required and will not be reviewed by the lecturer. The outcome of a successful special consideration application for Class Participation is the allocation of another oral presentation topic (if the intensive unit is still in progress) or an alternative assessment, to be determined by the unit coordinator (if the intensive has finished).

Interim Test (on campus; supervised) (30%): The test will be an open book, pen-and-paper in class test, without access to electronic resources. It will assess material covered in Seminars 1-7. It will comprise problem questions requiring short answers, as well as policy analysis of relevant aspects of GST law. The test will be 1 hour long (plus 15 minutes reading time) and will take place in class on 31 March commencing at 6pm (Sydney, Australia time). Students will not be able to access their mobile phones, computers, or other electronic devices during the test. The outcome of a successful Special Consideration application will be a replacement test, which will be conducted by way of a viva voce examination.

Final exam (on Campus; supervised) (60%): The final exam will be a closed book pen-and-paper exam. Students will be allowed to have a copy of the GST legislation, which may be highlighted and tagged but cannot be extensively notated. Legislation marked with extensive notes will not be allowed. The exam will assess the material covered in all seminars. Students will be required to answer two questions from a choice of at least three. The final exam will be 2 hours (plus 30 minutes reading time). The supervised final exam will take place on-campus during the month of May Intensive exam week commencing 12 May. The exam timetable will be released by the Exams Office in due course. For further information, please refer to Exam Timetables. Students will not be able to access their mobile phones, computers, or other electronic devices during the exam. The outcome of a successful Special Consideration application will be a replacement exam, which will be conducted by way of a viva voce examination.

Special consideration: Successful grants of Special Consideration may involve alternative tasks, as appropriate.

Assessment requirement to pass a unit of study: A student must make a genuine attempt at all assessment tasks set out in this Unit of Study in order to obtain a Pass mark and grade (or above); otherwise an Absent Fail grade will be recorded as the student’s result for this Unit of Study.

Assessment criteria

The University awards common result grades, set out in the Coursework P olicy 2021 (Schedule 1).

As a general guide, a high distinction indicates work of an exceptional standard, a distinction a very high standard, a credit a good standard, and a pass an acceptable standard.

Result name	Mark range	Description
High distinction	85 - 100	Completely answers the question. Contains striking originality of approach or analysis. Demonstrates exhaustive or innovative research (where independent research required). Exceptionally well written, structured and expressed. Is otherwise exceptional in some way.
Distinction	75 - 84	Completely answers the question. Achieves a critical and evaluative approach to the issues. Content and structure is well organised in support of the argument. Demonstrates extensive research and analysis to support a well-documented argument. Generally well expressed and free from errors. Has a clear structure and is well articulated.
Credit	65 - 74	Covers main issues fairly well in answering the question. Contains no significant errors. Demonstrates an attempted critical approach to the issues. Demonstrates reasonably sound research and analysis in addressing the key issues. Has a clear structure and reasonably clear expression.
Pass	50 - 64	Identifies the key issues, but does not follow through with a reasoned argument. Contains some significant errors. Displays satisfactory engagement with the key issues. Offers descriptive summary of material relevant to the question. Superficial use of material, and may display a tendency to paraphrase. Demonstrates little evidence of in-depth research or analysis. Adequate expression. Demonstrates the minimum level of competence and satisfies the requirements to proceed to higher-level studies.
Fail	0 - 49	Does not answer the question. Contains significant or numerous errors. Few or no identifiable arguments. Content that is inappropriate or irrelevant. Lack of research or analysis. Difficult or impossible to understand through poor grammar, expression or structure. Overall, does not demonstrate the minimum level of competence in the assessment.

For more information see guide to grades.

Use of generative artificial intelligence (AI) and automated writing tools

Except for supervised exams or in-semester tests, you may use generative AI and automated writing tools in assessments unless expressly prohibited by your unit coordinator.

For exams and in-semester tests, the use of AI and automated writing tools is not allowed unless expressly permitted in the assessment instructions.

The icons in the assessment table above indicate whether AI is allowed – whether full AI, or only some AI (the latter is referred to as “AI restricted”). If no icon is shown, AI use is not permitted at all for the task. Refer to Canvas for full instructions on assessment tasks for this unit.

Your final submission must be your own, original work. You must acknowledge any use of automated writing tools or generative AI, and any material generated that you include in your final submission must be properly referenced. You may be required to submit generative AI inputs and outputs that you used during your assessment process, or drafts of your original work. Inappropriate use of generative AI is considered a breach of the Academic Integrity Policy and penalties may apply.

The Current Students website provides information on artificial intelligence in assessments. For help on how to correctly acknowledge the use of AI, please refer to the  AI in Education Canvas site.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

Deduction of 5% of the maximum mark for each calendar day after the due date.
After ten calendar days late, a mark of zero will be awarded.

This unit has an exception to the standard University policy or supplementary information has been provided by the unit coordinator. This information is displayed below:

Late penalties do not apply to exams and tests and any late submission will not be accepted.

Academic integrity

The Current Student website provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

Learning support

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

Support for students

The Support for Students Policy reflects the University’s commitment to supporting students in their academic journey and making the University safe for students. It is important that you read and understand this policy so that you are familiar with the range of support services available to you and understand how to engage with them.

The University uses email as its primary source of communication with students who need support under the Support for Students Policy. Make sure you check your University email regularly and respond to any communications received from the University.

Learning resources and detailed information about weekly assessment and learning activities can be accessed via Canvas. It is essential that you visit your unit of study Canvas site to ensure you are up to date with all of your tasks.

If you are having difficulties completing your studies, or are feeling unsure about your progress, we are here to help. You can access the support services offered by the University at any time:

Support and Services (including health and wellbeing services, financial support and learning support)
Course planning and administration
Meet with an Academic Adviser

Weekly schedule

WK	Topic	Learning activity
Week 01	Seminar 1: Introduction to GST Policy, Principles, and Design	Seminar (2 hr)
Week 02	Seminar 2: How GST Works; GST returns; GST attribution rules; Payments and Refunds	Seminar (2 hr)
Week 02	Seminar 3: The Taxpayer: A registered entity carrying on an enterprise	Seminar (2 hr)
Week 03	Seminar 4 and 5: The taxable event: supply for consideration	Seminar (4 hr)
Week 04	Seminar 6: Output tax: Calculating and adjusting GST payable	Seminar (2 hr)
Week 04	Seminar 7: Input tax credits: entitlement and apportionment	Seminar (2 hr)
Week 05	Seminar 8: Input tax credits: apportionment and adjustments	Seminar (2 hr)
Week 07	Seminar 9: Introduction to the GST treatment of intermediation services	Seminar (2 hr)
Week 07	Seminar 10: Introduction to the GST treatment of real property	Seminar (2 hr)
Week 08	Seminar 11: GST Special Rules	Seminar (2 hr)
Week 08	Seminar 12 & 13: International tax rules for GST	Seminar (2 hr)
Week 09	Seminar 12 & 13: International tax rules for GST	Seminar (2 hr)

Attendance and class requirements

Attendance: All students are required to attend 70% of classes to satisfy the pass requirements for this unit. Failure to meet this requirement will result in an Absent Fail grade being recorded as the student’s result for this unit (see The University of Sydney Law School Resolutions: Coursework Awards cl 11).

Referencing: The Sydney Law School expects you to use the Australian Guide to Legal Citation (4th edition, 2018) for your footnoting style, although you should confirm this with your lecturer. A link to the library website where this is set out comprehensively is available at Referencing and Citation Styles: AGLC4.

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

A current (2025) edition of the consolidated GST legislation, Regulations, and associated Acts, in particular the A New Tax System (Goods and Services Tax) Act 1999 and the A New Tax System (Goods and Services Tax) Regulations 2019. The commercial publishers Wolters Kluwer CCH and Thomson Reuters print updated volumes each year and you should bring a current version to every class. If you can only access the 2024 editions, please print out recent amendments to the relevant laws from www.austlii.edu.au. Other references and readings are specified in the seminar-by-seminar Leading Guide (available on Canvas).

Learning outcomes

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

Outcomes
Graduate qualities

At the completion of this unit, you should be able to:

LO1. Identify and critically analyse the policies and principles that inform the design of Australian goods and services tax (GST) law.
LO2. Focussing on practical examples, critically evaluate the GST law, ATO rulings, case law, and reform proposals, by reference to the intended operation and the underlying policies of the law.
LO3. Apply the key GST concepts relevant to the imposition of, and exemptions from, GST, employing critical thinking and problem-solving skills.
LO4. Identify the principles underlying the treatment of real property and the exemptions for residential property and financial supplies, recognise how the law gives effect to these principles, and evaluate the effectiveness of the relevant GST rules.
LO5. Identify the jurisdictional reach of the Australian GST and evaluate the effectiveness with which Australia’s place of taxation rules give effect to internationally agreed principles to ensure GST is applied only to final private consumption in Australia.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1	Depth of disciplinary expertise Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.
GQ2	Critical thinking and problem solving Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.
GQ3	Oral and written communication Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.
GQ4	Information and digital literacy Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.
GQ5	Inventiveness Generating novel ideas and solutions.
GQ6	Cultural competence Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.
GQ7	Interdisciplinary effectiveness Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.
GQ8	Integrated professional, ethical, and personal identity An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.
GQ9	Influence Engaging others in a process, idea or vision.

Outcome map

Learning outcomes	Graduate qualities
Learning outcomes

Responding to student feedback

This section outlines changes made to this unit following staff and student reviews.

This unit has been restructured to reflect its half-semester format. Recent cases and changes to legislation/rulings have been added to the Learning Guide; Problem questions have been culled.

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI) and automated writing tools

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links

LAWS6214: Goods and Services Tax Principles A

Semester 1a, 2025 [Block mode] - Castlereagh St, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI) and automated writing tools

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links